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TMI Blog2006 (3) TMI 463X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent. [Order per : S.S. Kang, Vice-President]. The appellants filed the stay applications for waiver of pre-deposit of duty of Rs. 16,28,147/- and the penalty of equal amount on M/s. M.B. Plywood Indus. (P) Ltd. and personal penalties on different appellants. 2. The appeals filed by the appellants were dismissed by the Commissioner (Appeals) for non-compliance to the provisions of Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were supplying the goods in question to their various dealers including M/s. Shri Ji Traders/M/s. Shri Ji Enterprises on the same price. Therefore, the Revenue authorities cannot say that the appellants suppressed the value of the goods which was supplied to the Government organizations through M/s. Shri Ji Traders/M/s. Shri Ji Enterprises, and as such the demand is not sustainable. There is also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re supplied to different dealers at certain price after payment of appropriate duty, whereas goods were further supplied by the dealers to the Government organizations and the Revenue authorities cannot ask for duty after taking into consideration the price at which the dealers were supplying the goods to the Government organizations. We find that there is evidence on the records to show that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e-deposit the balance duty and penalty amount shall stand waived. 7. As we find that the Commissioner (Appeals) had dismissed the appeals of the appellants for non-compliance to the provisions of Section 35F of the Central Excise Act and has not decided on merits, therefore, the matter requires re consideration by the Commissioner (Appeals). The impugned order is set aside and the matter is rema ..... X X X X Extracts X X X X X X X X Extracts X X X X
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